Economic analysis of enterprises: methodological aspects
1. Tomsk Polytechnic University
Enterprise analysis plays an important role in enterprise management. The goal of the analysis is, on the one hand, to determine the efficiency of enterprise performance for the reporting period and to set goals, and, on the other hand, to establish the potential areas for enterprise activities for the current period and in the perspective by considering the necessary material, financial and labour resources. Therefore, the targeted analysis has to be carried out in order to find out such opportunities and reserves of an enterprise that would ensure an optimal use of the existing resources. Analysis of enterprise performance is not solely one of the management functions, but also a way of thinking for which a certain database is required. Furthermore, the quality of analysis depends on the overall enterprise level of financial accounting and the quality of reporting, and the extent to which the figures included therein are true and fair.
Ключевые слова: financial condition of the enterprise, financial analysis indicators, assessment methods, economic efficiency, economy analysis, Enterprise financial analysis
Khoroshiltsev M.I. Economic analysis of enterprises: methodological aspects // Journal of Economics and Social Sciences. – 2018. – № 12;
URL: jess.esrae.ru/61-282 (дата обращения:
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